企业纳税筹划现状与方法研究

　　摘要

　　本文从某企业的实际情况出发,针对某企业现在的业务所涉及到的相关税种,包括增值税、营业税、个人所得税、土地增值税等;所涉及到的相关税费,包括城市建设维护费、教育费附加、地方教育费附加等,对企业的不同业务进行相关的纳税筹划的分析和研究,并充分考虑到各种可能的相关税种及可能造成的影响,对具体问题进行具体分析,通过对企业纳税筹划问题的研究以实现企业价值最大化的财务管理目标。

　　本文第一部分介绍了选题背景,即国家税收法律正在逐步发展完善,企业要想生存发展就必须进行合理的纳税筹划。本文第二部分从澄清企业纳税筹划的概念入手探讨了企业纳税筹划的确切内涵,对有关的概念进行了简单分析:企业纳税筹划与避税逃税、纳税筹划与税收筹划和税务筹划的区别,通过分析它们的不同进一步明确了企业纳税筹划的含义为本文的研究奠定了科学的基础。然后,本文介绍了企业纳税筹划的目的和进行企业纳税筹划的一些具体方法。本文第三部分介绍了某企业的纳税筹划的现状,指出某企业进行纳税筹划的必要性。本文第四部分针对某企业的纳税筹划现状,分别从三个方面进行了企业纳税筹划的分析,即营业税改增值税、个人所得税和土地增值税,通过对它们的纳税筹划分析进而分析了它们对企业的现金流量,对企业的利润和企业的发展都将产生的影响,接着文章分析了企业纳税筹划存在的风险,并提出了相对应的风险控制方法。综上所述,本文在第五部分得出结论:在竞争日益激烈的今天,企业一定要重视纳税筹划,无论对企业还是对国家都是很有益处的。

　　关键词:某企业;营业税改增值税;个人所得税;土地增值税;纳税筹划

　　ABSTRACT

　　In this paper, from the actual situation of an enterprise, the related taxes of anenterprise^ business now involved, including value-added tax, business tax,personalincome tax, land value-added tax; tax involved, including the city construction andmaintenance costs, surcharge for education, local educational surcharges, differentbusiness to the analysis and research of tax planning related, and give foil considerationto the impact of taxes related to various possible and may cause,make a concreteanalysis of concrete problems, through tax planning research problems to the enterprisethe enterprise value maximization goal of financial management in order to achieve.

　　In the first part of tibis paper introduces the background, the national tax law isbeing gradually perfected,tiie enterprise wants to survive must carry on the reasonable taxplaiming. The second part of this paper starts from the concept of tax planning forenterprises to clarify the exact connotation of tax planning, the related concept of a simpleanalysis: business tax planning and avoidance of tax evasion, tax planning and taxplanning and the difference between tax planning, by analyzing their different furtherclarify the tax planning means laid the scientific foundation for the study of tiiis paper.

　　Then, this paper describes the enterprise tax planning objective and some specificmethods of tax planning in enterprises. The third part of this paper introduces the presentsituation of tax planning of enterprise, points out tiie necessity of enterprise tax planning.

　　The fourth part of an enterprise's tax planning status, respectively from the three aspectsof Ihe analysis of tax planning in enteiprises,the business tax on the value added tax,personal income tax and land value-added tax,the tax planning analysis and their analysisof the company’s cash flow to them, will have on the profits of enterprises and thedevelopment of the enterprise, then the article analyses the enterprise tax planning risksexist, and put forward the corresponding risk control method. To sum up, in the fifth partof tiiis paper draws tiie conclusion: in today's increasingly competitive, enterprises mustpay attention to tax planning, regardless of the business or the state is good.

　　Key Words: Some enterprises; Business tax on the value added tax; Personalincome tax; Land value-added tax; Tax planning

　　目 录

　　第1章绪论1

　　1.1选题背景

　　1.2国内外研究纳税筹划问题的现状

　　1.3研究纳税筹划的意义

　　1.4某企业纳税筹划问题的研究思路

　　第2章纳税筹划的相关研究综述

　　2.1纳税筹划问题研究的相关概念

　　2.2研究企业纳税筹划的目的

　　2.3企业纳税筹划的方法

　　第3章某企业纳税筹划的现状

　　3.1某企业的现状及未来发展规划

　　3.2某企业的主要业务所涉及的税种和税率

　　3.3某企业纳税筹划的现状分析

　　第4章某企业纳税筹划的路径分析及纳税筹划的风险管理

　　4.1针对某企业纳税筹划的现状提出相关的对策

　　4.1.1营业税改增值税的纳税筹划对企业产生的影响及其分析

　　4.1.2个人所得税的纳税筹划对企业产生的影响及其分析

　　4.1.3 土地增值税的纳税筹划对企业产生的影响及其分析

　　4.2纳税筹划对企业产生影响的综合分析

　　4.3企业纳税筹划存在的风险

　　4.4企业纳税筹划的风险控制

　　第5章结论与局限性

　　5.1主要结论

　　5.2研究不足

　　5.3研究展望

　　参考文献

　　致谢